What is SAF-T, What Are the NRA Requirements and When Does It Come into Effect in Bulgaria?

SAF-T Bulgaria – Digital Tax Reporting and Compliance

SAF-T (Standard Audit File for Tax) is a standardized XML-based format developed by the OECD, designed to enable tax authorities to receive, process, and analyze accounting data electronically.

The SAF-T directive introduces mandatory periodic submission of structured financial and accounting information to the Bulgarian National Revenue Agency (NRA).

In Bulgaria, SAF-T reporting is being introduced gradually. The requirement became effective for the largest taxpayers on January 1, 2026, and will progressively apply to all businesses. During the next implementation phase between 2027 and 2028, medium-sized and small enterprises will also be included.

Failure to comply with SAF-T requirements may lead to penalties imposed by the NRA. For this reason, implementing a reliable SAF-T software solution is becoming essential for every company.

What Information Does the SAF-T File Contain?

The standard SAF-T XML file is structured into several key sections:

Why Choose NewData as Your SAF-T Digital Partner?

Our specialized SAF-T software solution is designed to automate the extraction, validation, and generation of standardized XML audit files for tax reporting purposes.

The module integrates seamlessly with your existing systems and transforms complex accounting data into a unified SAF-T structure — the mandatory format required by modern tax administrations.

The solution ensures full compliance with both national and European SAF-T requirements while eliminating the need for manual data preparation and reducing the risk of errors.

Automated SAF-T XML Generation

The software automatically generates XML files in the exact format required by the Bulgarian NRA, including all mandatory reporting elements such as:

The system supports:

Monthly SAF-T XML files

Containing accounting data, transactions, purchases, sales, payments, customers, suppliers, and ledger information.

Annual fixed assets reports

Including tangible and intangible fixed assets and depreciation information.

Inventory movement reports

Generated upon request, including stock movements and inventory balances for the reporting period.

Automatic Validation and Error Checking

Before generating the SAF-T file, the software performs automatic validation checks to ensure data completeness and compliance with NRA requirements.

This significantly increases the likelihood that the submitted file will be accepted on the first attempt.

Easy-to-Use Interface and Fast Processing

The intuitive interface allows users to manage, validate, and export SAF-T files with just a few clicks, saving both time and operational resources.

The software is also adaptable to SAF-T requirements across multiple jurisdictions, making it an ideal solution for international companies operating in several EU countries.

Who Is the SAF-T Software Suitable For?

Our SAF-T solution is ideal for:

Key Benefits of the NewData SAF-T Solution

Fully Automated XML Generation

The software extracts data directly from your accounting or ERP system and generates a valid SAF-T file automatically.

Validation Before Submission

Built-in error checking ensures that the XML file meets NRA requirements before submission.

Compliance With Current NRA Regulations

The module is continuously updated whenever SAF-T regulations or XML schemas change.

Multi-Jurisdiction Support

Suitable for companies operating across multiple EU countries with different SAF-T requirements.

Easy Integration With Existing Systems

The SAF-T module integrates easily with ERP, accounting, warehouse, and logistics systems.

Fast Implementation

Deployment takes days, not months.

More Than 20 Years of Experience

The NewData team has over 20 years of experience in accounting process automation and ERP system integration.

With our SAF-T software, you invest not only in regulatory compliance but also in operational efficiency, automation, and peace of mind.

Free your accounting team from manual processing and focus on strategic business growth.

Request a free demo

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